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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Deceased persons: intestacy: Northern Ireland - division of estate

Subject to the rights of the surviving spouse or civil partner (see TSEM7864), the estate is divisible in equal shares among the children of the intestate. The share of a predeceased child passes to his/her issue, if any.

If the intestate leaves no issue, the surviving parents take the whole estate. If only one survives, that parent takes the whole estate.

Failing parents, the brothers and sisters (whether of the whole or half-blood) take the estate in equal shares. The share of a predeceased brother or sister passes to his/her issue, if any.

Failing brothers, sisters and issue of predeceased brothers and sisters, the estate passes to the intestate’s more remote relatives.

No surviving kin

Where a person dies intestate and without leaving kin entitled to his/her estate, the estate passes to the Crown.